by Erp Lawyers | Apr 20, 2026 | Articles, Obligations and Taxes
In the 2026 legal landscape, inactive corporations in Costa Rica are no longer invisible structures. As part of the fiscal transparency policies promoted by the country to meet international standards, the regulatory framework now requires full accountability...
by Erp Lawyers | Apr 16, 2026 | Articles, Obligations and Taxes
The fine of ¢1,386,600 is the automatic minimum penalty that corporations in Costa Rica face for failing to complete the Transparency and Beneficial Ownership Registry (RTBF) in 2026. With the tightening of fiscal controls, avoiding the fine of ¢1,386,600 is no longer...
by Erp Lawyers | Apr 13, 2026 | Articles, Obligations and Taxes
The declaration RTBF Costa Rica 2026 is the most critical transparency tool for corporations in the current fiscal year. This registry is mandatory for all legal entities and aims to identify those who hold ultimate control over the company. Omitting the declaration...
by Erp Lawyers | Mar 23, 2026 | Articles, Invest, Migration Law
Why Costa Rica? Because Quality of Life Is Also a Return on Investment Here’s a number worth considering: Costa Rica ranked 4th in the 2026 World Happiness Report — the highest position ever achieved by a Latin American country, and the only non-European nation...
by Erp Lawyers | Mar 17, 2026 | Articles, Obligations and Taxes
Introduction Companies registered in Costa Rica must comply each year with the Education and Culture Stamp (TEC). This annual tax helps fund educational and cultural programs in the country and applies to companies registered in the Public Registry. The deadline to...
by Erp Lawyers | Mar 11, 2026 | Articles, Judicial Collection
Introduction Corporate delinquency in Costa Rica is rising and forcing companies to rethink how they manage their accounts receivable. After remaining close to 2.2% between 2022 and 2023, the corporate delinquency rate increased to 3.8% in 2025, with projections...
